我国证券市场审计师变更分析

发布时间：2018-04-11 16:08

本文选题：审计师 + 证券市场　；参考：《西南财经大学》2003年硕士论文

【摘要】： 在我国独立审计市场发展的初期，企业对于注册会计师的服务、尤其是对高质量的会计服务并非出于市场的需要，导致审计师变更具有很多特点和问题。审计师变更的研究动机何在?因为该事件存在潜在的不利经济后果，即被审计单位管理当局有可能通过变更审计师行为规避不利的审计意见，或是向审计师提出解聘威胁来影响审计师的独立性，这些都将降低审计质量，被审计单位的许多问题也就随着主审会计师事务所的变更或妥协掩藏下来。资本市场的信息使用者可以通过审计师变更事件获取进一步的信息含量以减低自身的信息不对称劣势，看穿上市公司变更审计师行为背后的动机。在发达证券市场中，审计师变更的研究已有几十年的历史，研究领域广泛，硕果累累，但是中国证券市场上对于审计师变更的研究尚处于起步阶段。随着审计师变更现象的不断增多和社会的日益关注，笔者以我国20世纪末的证券审计市场为基本背景，以描述统计数据为主要研究方法，以变更审计师的A股上市公司为主要研究对象，研究了我国证券市场审计师变更这一重大事件的特征，动因，潜在的不利影响，信息披露以及如何完善独立审计市场，以期为注册会计师行业的规范发展和证券市场的信息质量提高提供一定的证据和对策。全文共分五章：第一章国内外关于审计师变更的研究这一章主要对国内外有关审计师变更的研究成果作了一个简单 WP=3 的总结。发达国家对审计师变更的研究已经非常成熟了。在国外的研究中，一般认为影响审计师变更的因素包括审计意见的类型、公司的财务状况、审计师级差、管理当局的变更以及审计服务定价等。除了对审计师变更动因的研究以外，国外学者还积极研究了审计师变更的市场反映。国内对于审计师变更的研究在2000年以前还是一片空白，目前已有的研究主要集中在审计师变更的动因研究上。笔者在总结了国内外已有的有关审计师变更的研究的基础上，提出了中国证券市场上审计师变更的研究机会，提出将对审计师变更的特征、影响因素，披露制度进行研究，以及为改善我国证券审计市场提出建议。第二章审计关系分析以及审计师变更的特征笔者首先对目前上市公司与审计师的关系以及审计市场的特征作了简要概述，然后分析了我国证券市场上审计师变更的特征。通过对审计师变更事例的观察，笔者发现，我国审计师变更的发起方几乎均为上市公司，而非审计师，也即我们的审计师变更主要是上市公司发起的审计师解聘。笔者对1997-1999年的110例变更审计师A股上市公司进行统计发现，审计师变更呈上升趋势，变更审计师的上市公司中ST、PT类公司的比例增大、审计师变更呈现了从大事务所变到小事务所的趋势。第三章我国证券市场审计师变更的动因分析在国内外研究的基础上，笔者结合我国证券市场上审计师变更的特征探讨了影响我国证券市场审计师变更的因素。笔者先对造成审计解聘的影响因素进行分析后得到如下结论：（1）被出具“不清洁”审 WP=4 计意见的上市公司比被出具“清洁”审计意见的上市公司更容易变更审计师；（2）与审计师为异地的上市公司比审计师为同地的上市公司更容易发生审计师变更；（3）ST、PT类公司比非ST、PT类公司更容易变更审计师；（4）第一大股东发生变更的上市公司在第二年更可能变更审计师。笔者还发现，在我国上市公司的再融资动机并非审计师变更的动因。在对审计师解聘的动因进行了较详细的考察后，笔者分析了影响审计师辞聘的因素，发现诉讼风险是我国证券市场上导致审计师辞聘的原因。考察审计师变更前后审计意见的变化特征是本部分的另一个重要内容。笔者对审计师变更前后的审计意见的统计数据进行分析，发现总体来说，审计师变更前后审计意见的严重程度并未发生明显降低。但是值得注意的是，，笔者同时也发现，某些上市公司的确取得了审计意见的改善，例如在变更前选择异地审计师并且在变更后选择同地审计师的上市公司审计意见得到了一定改善；ST、PT类公司审计师变更后审计意见的程度有较明显的缓和。可见审计师变更具有潜在的不利影响，因此，监管部门有必要采取措施对这种负面影响加以控制。一方面，监管部门应加强对上市公司关于审计师变更信息披露的规范和监管，使信息使用者能从中甄别出具有潜在审计意见购买动机的审计变更事件；另一方面，监管部门还应将监管重心放到如何成功抑制上市公司意见购买动机的成功实现上。第四章审计师变更的监管 WP=5 作为一项重大事项，审计师变更的发生应向信息使用者披露哪些信息？我国目前的信息披露要求有哪些？对审计师信息披露的监管和完善我国证券审计市场是本章的主要研究内容。笔者首先从监管内容和监管的及时性讨论了美国相关监管制度的要求，然后探讨了我国审计师变更的披露制度，发现我国的披露制度存在如下不足之处：（1）无实质性的披露规定；（2）对信息披露的及时性无严格规定；（3）审计师与CSRC缺乏沟通。笔者征对这三方面提出了自己的建议，以改善审计师变更信息披露的不对称状况。以审计师变更为切入点，分析如何改善我国证券市场，反过来又规范我国审计师变更的行为是本章的另一个重点。刘峰教授?
[Abstract]:In the early days of China's independent auditing market development, the enterprise for the CPA service, especially the need for high quality accounting service is not out of the market, leading to the auditor change has many characteristics and problems. What is the research motivation of auditor change? Because the event has potential adverse economic consequences, namely the entitys managementregarding may avoid unfavorable behavior through changing auditors audit opinion, or independent auditors to the dismissal of threats to auditor, which will reduce the quality of audit, audit many of the problems also with the auditors of the change or compromise of the capital market information hidden down. Users can obtain the auditor change event the information content further in order to reduce the disadvantage of information asymmetry itself, through listed companies to change the behavior of auditor Motivation.
In the developed securities market, the research of auditor changes has decades of history, research fields, and has made great achievements, but China on the stock market for the study of auditor change is still at the initial stage. With the growing concern about increasing the auditor change and social phenomenon, the author in China at the end of twentieth Century the securities market as the basic background the main research method, to describe the statistical data, in order to change auditors A shares of listed companies as the main research object, study the characteristics of this important event of auditor changes in Chinese securities market dynamics, potential adverse effects, information disclosure and how to improve the independent audit market, in order to provide certain information evidence and Countermeasures the quality of CPA industry and regulate the development of securities market.
The full text is divided into five chapters.
The first chapter of the study on the change of auditors at home and abroad
This chapter mainly makes a simple study on the research results of auditor changes at home and abroad.
WP=3
Summary of the developed countries to study on auditor changes has been very mature. The study abroad in general, that type of influence factors of auditor changes including the audit opinion, the financial situation of the company, the auditor differential, management change and audit services pricing. In addition to the study of motivation to change auditor, foreign scholars positive study of auditor change. The market reflects the domestic research on auditor changes before 2000 is still a blank, the existing research mainly focuses on the motivation of auditor change. Based on the summary of the research on the auditor at home and abroad have been changed on the proposed research opportunities Chinese stock market auditor the proposed the influence factors of characteristics of auditor change research, disclosure system, and to improve China's Securities Audit The court made a suggestion.
The second chapter analysis of audit relationship and the characteristics of auditor change
The author first makes a brief overview of the relationship between listed companies and auditors and the characteristics of the audit market, and then analyzes the characteristics of China's securities market auditor change. By observing the change of the auditor's case, the author found that the initiator of auditor change for almost all listed companies, rather than auditors, namely auditor we change is mainly initiated by the auditor dismissals of listed companies. The author made statistics for 1997-1999 years in 110 cases of auditor A shares of listed companies found that the auditor change is on the rise, change auditors of listed companies ST, PT company, increase the proportion of auditor change presents from the big firms to small firms.
The third chapter analysis of the motivation of the change of the auditor in China's securities market
Based on the research at home and abroad, combining the characteristics of China's securities market auditor change and discusses the influence factors of China's securities market. The auditor changes are firstly analyzed the influence factors of audit after the dismissal of the conclusions are as follows: (1) was issued by the "unclean" trial
WP=4
The audit opinion of the listed companies are more likely to change their auditors than was issued by the "clean" audit opinion of the listed company; (2) and the auditor for off-site listed companies than the same as auditors of listed companies are more likely to change auditors; (3) ST, PT, PT, non ST, easier to change auditors; (4) the first major shareholders of listed companies that changed in second years is more likely to change auditors. The author also found that in China's listed companies re financing motivation motivation is not the auditor change. Were studied in detail in the motivation of auditor dismissals, the author analyzed the influence factors of auditor resignations, found litigation the risk of China's securities market causes of auditor resignations.
Investigation of variation of audit opinion of auditor change is another important content of this part. Statistical data on the audit opinion of the auditor change before and after the author analyzed and found the overall severity of auditor changes before and after the audit opinion did not significantly reduce. But it is worth noting that, the author also found that some of the listed companies there has been improvement in audit opinion, such as changes in the selection and choose the same remote auditor auditor in change of the listed company after the audit opinion has been improved to some extent; ST, significantly easing the audit opinion type PT auditor after the change.
The auditor change has an adverse effect, the potential therefore, regulators need to take measures to control the negative influence. On the one hand, departments should strengthen supervision of listed companies on the auditor change information disclosure regulation and supervision, so that information users can change events with auditing opinion shopping motivation potential from the other screening; on the one hand, authority should put emphasis on how to inhibit the opinion shopping motivation of listed companies successfully.
The fourth chapter of the supervision of auditor change
WP=5
As a major issue, auditor changes which should disclose information to the information users? China's current information disclosure requirements have? Of auditors' Information Disclosure Supervision in China securities market is the main research contents of this chapter. The author starts from the content and timeliness of regulatory supervision of the relevant regulatory discussion of the U.S. the requirements of the system, and then discusses China's auditor change disclosure system, found that China's disclosure system has the following shortcomings: (1) no substantive disclosure provisions; (2) no strict regulations on the timeliness of information disclosure; (3) CSRC auditors and the lack of communication. The author with his suggestions on these three aspects, to improve the disclosure of information asymmetry of auditor change.
Taking auditor change as the breakthrough point, it is another important point of this chapter to analyze how to improve China's securities market, and in turn regulate our auditor's change behavior. Professor Liu Feng?

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.2

【引证文献】